S.I. 1985/1650.

S.I. 1986/71.

http://www.legislation.gov.uk/uksi/1987/1916/regulation/2/madeThe Value Added Tax (General) (Amendment) (No. 3) Regulations 1987VATKing's Printer of Acts of Parliament2019-08-13VALUE ADDED TAXThese Regulations which come into force on 1st January 1988 amend and consolidate various provisions of the Value Added Tax (General) Regulations 1985.2Revocations

Regulation 12(a) of the Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 and regulation 4 of the Value Added Tax (General) (Amendment) Regulations 1986 are revoked.

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Regulation 12(a) of the Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985
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and regulation 4 of the Value Added Tax (General) (Amendment) Regulations 1986
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